statements of listed companies are sufficient disclosed in accordance with accounting standards? Does the disclosure checklist reflect recent accounting standards and guidance? 5 In case that the firm is the
regarding their Listed clients and if so, did this change the nature of services/fees charged? 11 Does the firm document its understanding with the client regarding the services to be performed by obtaining
required? If yes, please describe. 11 Does the firm's policies and procedures include the determination of the engagement team’s: • understanding of, and practical experience with, engagements of a similar